Zhengxiangbaiqi Of Inner Mongolia Government Performance Audit Restriction Factor Analysis

Audit plays "immune system" function and role in the healthy development of economy and society in our country, primarily supervisory powers to run. In recent years, with the development of economic society, the public of awareness of democracy, the public power supervision and gradually to the running power and the supervision of administrative efficiency effect with more attention paid to the development of government performance audit, put forward the higher request.Earlier the government performance audit in the western countries, has been more perfect, the government performance audit report at the national level, the society and the public plays an important role for measure the administrative efficiency, service performance evaluation has a position of authority.Government performance audit in our country starts late and develops slowly, the national audit office as early as 1999 mentioned the problem of performance audit, required at the economic responsibility audit in term of time focused on performance issues; in 2003, and put forward the transition from traditional the authenticity and legitimacy of the audit for the authenticity, legitimacy and benefit audit; in 2008 will be the all-round performance audit, improve the social wealth, and the economy, efficiency and effect of public resources to use sex as a priority; 2011 points to the all-round performance audit; In 2014 pointed out that the performance auditing theory through the audit work always. In recent years, more attention paid to the performance audit, but the government performance audit development across the country have not form a unified standard and mode, some developed areas of the regions with rice and audit strength performance audit is more, and groped in his place. Relatively few grass-roots organs of performance audit.Government performance audit of ZhengXiangBaiQi since 2008 is introduced into the traditional audit project, but only appear as one of the elements in the audit, did not play the meaning of independent, particularly valuable. Need special attention is that, from 2008 to 2014 in seven years, performance audit has never gained its independence. Is becoming more and more important in the government performance audit, the auditor has repeatedly advocated to develop performance audit in the background, government performance audit of ZhengXiangBaiQi is slow to full swing, what restricts the development of government performance audit of Zheng XiangBaiQi?This article expatiates on the meaning of government performance audit first, and then introduces the produce of the government performance audit, including the evolution of the Australian government performance audit in the process of introduction and the advocacy of performance audit in China the development of the audit process, clear the definition of government performance audit. On the basis of a lot of reading literature, in combination with the present situation of the plain and bordered white banner government performance audit, analyzes the main factors restricting the plain and bordered white banner government performance audit:Ideas have limitations; Audit soft power is difficult to adapt to the requirement of performance audit; The weakness of performance audit risk prevention; Performance audit evaluation and the results are basically in a state of neglect Combined with the domestic and foreign government performance audit case characteristics, puts forward the countermeasures and suggestions to promote the development of of ZhengXiangBaiQi government performance audit:Create a good ideology and practice atmosphere; Construction of a talent of energetic and powerful audit team; Prudent appropriate evaluation to audit, objective and fair; Perfect achievements transformation way, give play to the role of performance audit appointment; Establish scientific index evaluation system, promote the development of practice. Hope to help the government performance audit in the application and popularization of plain and bordered white banner, improve the administrative of plain and bordered white banner, improve the administrative efficiency, plain and bordered white banner government to improve the efficiency of public resources and money.